Internal and external auditors responsibilities and relationships with audit committees in two English public sector settings

Abstract

This study examines the changing role of public sector oversight in the UK. It focuses on the role of internal and external auditors and their relationship with the audit committee in two distinct public sector environments. First introduced by the National Audit Act in 1983, public sector auditing plays a major role in effective public sector governance which encompasses the policies, processes, and structures used by an organisation to direct and control its activities, to achieve its Abstract